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ARTICLE · 12 OCTOBER 2021

Proposed Amendment To The Tax Plan 2022 Published

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On 5 October 2021, the Dutch Ministry of Finance submitted a bill of amendment to parliament containing (i) a reparation of a Dutch Supreme Court...

NetherlandsTax
Arco Bobeldijk
Arco Bobeldijk
Ruben van der Wilt
Ruben van der Wilt

On 5 October 2021, the Dutch Ministry of Finance submitted a bill of amendment to parliament containing (i) a reparation of a Dutch Supreme Court case regarding utilisation of ring-fenced holding losses within a Dutch tax consolidated group and (ii) two specific changes to the Withholding Tax Act 2021 (WTA 2021).

These amendments to the Tax Plan 2022 (see our Tax Flash of 21 September 2021) were already announced on Budget Day 2021. Furthermore, it has been communicated that the announced increase of the corporate income tax rate as well as the tightening of the earnings stripping rules (see our Website post on 24 September 2021) will be included in a separate bill of amendment to the Tax Plan 2022, scheduled to be submitted to parliament on 15 October 2021.

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